Mekanisme Manajemen Dana Tabarru’ pada Industri Asuransi dan Reasuransi Syariah dalam Bingkai Fatwa DSN-MUI No. 53/2006
DOI:
https://doi.org/10.33511/almizan.v9n1.67-78Keywords:
Tabarru’ fund, Islamic insurance, sharia compliance, sharia governanceAbstract
Tabarru’ funds are charitable contributions pooled from participants in Islamic insurance to facilitate mutual risk-sharing based on the principle of ta‘āwun. Nevertheless, the management of tabarru’ funds remains a subject of discussion, particularly regarding ownership status and fund utilization, which raises concerns about compliance with Sharia principles. This study aims to analyze the management mechanism of tabarru’ funds in the Islamic insurance and reinsurance industry and to assess its conformity with the Fatwa of the National Sharia Council of the Indonesian Council of Ulama Number 53 of 2006 on Tabarru’ Contracts in Islamic Insurance and Reinsurance. Using a qualitative method with a normative legal approach and a case study design, the research focuses on PT Asuransi Takaful Keluarga. Data were collected from regulatory documents, legal provisions, and institutional practices and analyzed descriptively. The findings indicate that tabarru’ fund management has been implemented in accordance with Sharia principles through transparency, accountability, and the segregation of participants’ funds from company funds. Furthermore, the mechanisms for fund collection, administration, utilization, and distribution are consistent with the provisions stipulated in the fatwa. These findings imply that Sharia-compliant tabarru’ fund management enhances participants’ trust, strengthens Sharia governance, and supports the sustainable development of the Islamic insurance and reinsurance industry in Indonesia.
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